This page deals with the tax affairs of the deceased up to their date of death. Before the estate is distributed to beneficiaries, the personal representative should ensure that any tax bills relating to the deceased are properly paid and any relevant tax refunds are claimed. 

This page explains how the personal representative (the executor or administrator) deals with and reports any income and/or capital gains that arise after the deceased’s death but before the estate is distributed to beneficiaries. This period is called the administration period. There are special ...

On this page, we tell you what you need to do in relation to tax matters if your spouse or civil partner dies. We also set out some of the common areas where problems can occur.

This page discusses some tax considerations relating to pensions received by the deceased, as well as payments from life assurance policies.

Inheritance tax (also known as IHT) is a tax on the estate (property, money, and possessions) of someone who has died. There are also some specific circumstances involving trusts when inheritance tax may be payable during an individual’s lifetime. Not all deceased estates pay inheritance tax. Here ...

Many people – often grandparents – look after their relative’s children to allow the parents (or carers) to go out and work. This can mean they are not building up entitlement to the state pension. Specified adult childcare credits may be available to ensure state pension entitlement is preserved ...